Virginia Code § 38.2-412

Companies going out of business
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If a company goes out of business or ceases to be a company in this Commonwealth in any assessable or license year, the company shall remain liable for the payment of the assessment measured by direct gross premium income for the period in which it operated as a company and received or derived direct gross premium income from business in this Commonwealth.
1977, c. 317, § 38.1-48.7; 1986, c. 562.

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